ASSESSMENT OF TAXES.

275. A Tax is a sum imposed or levied on individuals for the support or benefit of the Government, a corporation, parish, district, &c. Taxes levied by the Government, are assessed either on the person or property of the citizens. When assessed on the person, they are called poll taxes, and are usually a specific sum. assessed on the property are usually apportioned at a certain per cent. on the amount of real estate and personal property of each citizen or taxable individual.

Those

OBS. Property is divided into two kinds, viz: real estate and personal property. The former denotes possessions that are fixed; as houses, lands, &c. The latter comprehends all other property; as money, stocks, notes, mortgages, ships, furniture, carriages, cattle, tools, &c.

276. When a tax of any given amount is to be assessed, the first thing to be done is to obtain an inventory of the amount of taxable property, both personal and real, in the State, County, Corporation, or District, by which the tax is to be paid; also the amount of property of every citizen who is to be taxed, together with the number of polls.

OBS. 1. By the number of polls is meant the number of taxable individuals, which usually includes every native or naturalized freeman over the age of 21, and under 70 years. In some States it also includes the young men over the age of eighteen years, who are subject to military duty.

2. When any part or the whole of a tax is assessed upon the polls, each citizen is taxed a specific sum, without regard to the amount of property he possesses.

The town con

Ex. 1. A certain town is taxed $315. tains 200 polls, which are assessed 25 cents apiece; and

QUEST.-275. What are taxes? Upon what are they assessed? When assessed upon the person, what are they called? When assessed upon the property, how are they apportioned? Obs. How is property divided? What does real estate denote ? What is personal property? 276. When a tax is to be assessed, what is the first step? Obs. What is meant by the number of polls? How are poll taxes assessed?

the whole amount of property, both real and personal, is valued at $13750. How much is the tax on a dollar; that is, what per cent. is the tax, and how much is a man's tax who pays for 1 poll, and whose property is valued at $850?

Suggestion. The tax on the polls is 200 ×.25 $50. And $50 subtracted from $325 leaves $275, which is to be assessed equally on the amount of property possessed by the citizens of the town. The next step is to find how much must be paid on a dollar. Now if $13750 pay $275, $1 must pay 13150 part of $275. And $275$13750 $.02, the tax on $1, which is 2 per cent. nally, at 2 per cent., or 2 cents on $1, the tax on $850, the amount of the man's property, is $850 x .02=$17.00. And $17+.25 (the poll)=$17.25, the man's tax. Hence,

277. To assess a State, County, or other tax.

Fi

I. First find the amount of tax on all the polls, if any, at the given rate, and subtract this sum from the whole tax to be assessed. Then dividing the remainder by the whole amount of taxable property in the State, County, &c., the quotient will be the per cent. or tax on I dollar.

II. Multiply the amount of each man's property by the per cent. or tax on one dollar, and the product will be the tax on his property.

III. Add each man's poll tax to the tax he pays on his property, and the amount will be his whole tax.

278. PROOF.-When a tax bill is made out, add together the taxes of all the individuals in the town, district, &c., and if the amount is equal to the whole tax assessed, the work is right.

The whole

2. A certain parish is taxed $237.50. property of the parish is valued at $8000; and there are 75 polls, which are assessed at 50 cents apiece. What per cent. is the tax; and how much is a man's tax who pays for 3 polls, and whose property is valued at $500?

QUEST.-277. How are taxes assessed? 278. When a tax bill is made, how is its correctness proved?

Operation.

First multiply .50 cents, the tax on 1 poll,
By 75 the number of polls.

$37.50 amount on polls.

Then $237.50-$37.50-$200, the sum to be assessed on the property.

Property. Tax.

$8000)$200.000(.025, the per cent. or tax on $1.

160 00

40 000

40 000

And $500.025-$12.50, the tax on the man's property. .50×3= 1.50, tax for polls.

Ans. $14.00, his whole tax.

3. What amount of tax does a man living in the same parish pay, whose property is valued at $450, and pays for 2 polls?

4. A tax of $750 is assessed on a district to build a new school-house; the property of the district is valued at $15000. What is the tax on a dollar; and what is a man's tax whose property is $1150?

5. What is B's tax for erecting the same school-house, whose property is $1530?

6. A tax of $14752.50 is levied on a certain County, whose property is valued at $562875, and which has a list of 5825 polls, which are assessed at 60 cents apiece. What per cent. is the tax; and what is the amount of C's tax, who pays for 4 polls, and has property valued at $5000 ?

7. What is D's tax, who living in the same County, pays for 2 polls, and is worth $3500 ?

8. What is G's tax, who pays for 5 polls, and is worth $15300?

279. In making a tax bill for a whole town, district, &c., assessors, having found the tax on $1, usually make a table, showing the amount of tax on any number of

dollars from 1 to $10; then on 10, 20, 30, &c. to $100; then on 100, 200, &c. to $1000.

9. A tax of $3506.25 was levied on a corporation, composed of 12 individuals, whose property was valued at $175000, and who were assessed for 25 polls at 25 cents apiece. What was the tax on a dollar? Ans. 2 cents on 1 dollar.

Note.-Having found the tax on $1, we will make a table to aid us in making out the tax bill of the corporation. Since the tax on $1 is $.02, it is obvious that multiplying $.02 by 2 will be the tax on $2; multiplying it by 3, will be the tax on $3, &c.

10. In the above assessment, what was A's tax, whose property was valued at $1256, and who pays for 3 polls?

Operation.

$1000 pays $20.00

4.00

200

50 66

1.00

6

3 polls

.12

.75

Amount, $25.87.

$1256 is composed of 1000+ 200+50+6. Now, if we add the taxes paid on each of these sums together, the amount will be the tax paid on $1256.

A's tax, therefore, was $26.62.

11. What was B's tax, who paid for 4 polls, and had property to the amount of $1461 ?

12. C paid for 1 poll, and the valuation of his property was $5863. What was the amount of his tax?

QUEST.-279. When a tax bill is to be made for a whole town, dis trict, &c., what course do assessors usually take?

13. D paid for 1 poll, and the valuation of his property was $7961. What was his tax?

14. E paid for 2 polls, and his property was valued at $14236. What was his tax?

15. F paid for 2 polls, and his real estate was valued at $21000; his personal property at $4500. What was

his tax?

16. G's property was valued at $20250, and he paid for 1 poll. What was his tax?

17. H paid for 2 polls, and the valuation of his estate was $15360. What was his tax?

18. J's property was valued at $33000, and he paid for 4 polls. What was his tax?

19. K paid for 1 poll, and his property was valued at $15013. What was his tax?

20. L paid for 3 polls, and his property was valued at $4500. What was his tax?

21. M paid for 1 poll, and the valuation of his property was $30600. What was his tax?

SECTION X.

PROPERTIES OF NUMBERS.*

DEFINITIONS.

ART. 280. The progress as well as the pleasure of the pupil in the study of Arithmetic, depends very much upon the accuracy of his knowledge of the terms, which are employed in mathematical reasoning. Hence, particular care has been taken to define all the most important terms, as they have been introduced, and it is of the utmost importance for the pupil to understand their true import.

QUEST.-280. Upon what does the progress and pleasure of the student in Arithmetic very much depend?

* Barlow on the Theory of Numbers.